Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 2 U.K. Transitionals and savings etc

Part 21 U.K. Transfers of trade without a change in ownership

99 U.K. Section 945 does not apply if the transfer of the transferred trade occurs before 19 March 1986.

100 U.K. Section 949 does not apply if the transfer of the transferred trade occurs on or before 31 March 1987.